Summary
In Schrader v. Commissioner 582 F.2d 1374 (6th Cir. 1978), affg. a Memorandum Opinion of this Court, depreciation was allowable with respect to an air conditioner even though, because of weather conditions, the taxpayer did not actually use the air conditioner until the following year.
Summary of this case from Piggly Wiggly Southern, Inc. v. Comm'r of Internal RevenueOpinion
No. 76-2250.
October 13, 1978.
Erma M. Schrader, pro se.
Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen, Aaron P. Rosenfeld, Tax Div., U.S. Dept. of Justice, Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D.C., for respondent-appellee.
Appeal from United States Tax Court, Scott, Judge.
Before EDWARDS, KEITH and MERRITT, Circuit Judges.
ORDER
On receipt and consideration of a decision of the Tax Court affirming the Commissioner's assessment of tax deficiency for the year 1970, the decision of the Tax Court is affirmed for the reasons set forth in the Tax Court opinion filed December 23, 1975, entitled Erma M. Schrader, Petitioner v. Commissioner of Internal Revenue, Docket No. 2277-74, T.C. Memorandum 1975-364.